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2023 (2) TMI 1151 - AT - Income TaxRectification of mistake u/s 254 - non-adjudication of the ground as a mistake apparent from the record - HELD THAT:- The report of the Revenue has confirmed about raising of such ground by the assessee. The Tribunal inadvertently has not adjudicated the ground. Therefore, to sub-serve the interest of substantial justice, the order [2019 (10) TMI 1561 - ITAT DELHI] passed by the Tribunal is hereby, recalled to the extent of adjudicating the additional ground as taken - Therefore, Registry is directed to fix the appeal for hearing in due course for adjudicating the additional ground.
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